“…At the third level, the firm and the community work together on different initiatives, implying more company time and engagement. The traditional analysis of reports, those which obtain terms for variables through content analysis, focuses on the first level (Fuisz‐Kehrbach, ; Lin, Li, & Bu, ; Ranängen & Lindman, ; Wirth, Kulczycka, Hausner, & Koński, ). However, as reporting has advanced, the three levels of engagement have been incorporated through the use of the GRI framework as a basis to define variables (Barkemeyer et al, ) and the “Social Licence to Operate” approach.…”